The capital valuation adjustment (KVA) is the value of the return shareholders require on the capital a trade consumes over its life, , where is the hurdle rate: the return on capital, above the risk-free rate, that the bank requires of its activities.
उदाहरण
Example 19.10 (KVA of the swap)
With an illustrative 100% risk weight and 8% capital ratio, counterparty capital today is USD 440 686; CVA capital, at a 3% risk weight and an effective maturity of 5.5 years (the average time of the swap’s payments), is USD 368 944. Projected along the swap’s life with the replacement cost set to the expected exposure, the capital peaks at USD 1.18 million after 1.25 years (Figure 19.3). At a 10% hurdle rate the KVA is USD 558 718, the largest adjustment of all.